The Entrepreneur's Tax Guide

Name: The Entrepreneur's Tax Guide
Brand: Head of Zeus
Price: 22.19 EUR
Availability: OnlineOnly

Alan Pink(Autor*in)

Head of Zeus (Verlag)

1. Auflage

Erschienen am 29. August 2013

224 Seiten

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Inhalt

Intro
Welcome Page
Contents
Chapter 1: How to use this book to save tax
FINDING A TAX ADVISER YOU CAN TRUST
AVOIDING THE ADVICE GAP
HOW TO DEAL WITH THE TAXMAN
Chapter 2: Planning, avoidance or evasion?
EVASION
AVOIDANCE AND PLANNING
AGGRESSIVE VERSUS STRUCTURAL TAX PLANNING
BRICKS THROUGH SOMERSET HOUSE WINDOW?
STRUCTURAL PLANNING: THE BASICS
Chapter 3: Driving down the taxable profit I: What you can claim
DON'T THROW YOUR MONEY AWAY
THE ROLLS-ROYCE AND THE WINDOW CLEANER
REVENUE OR CAPITAL?
LEGAL AND PROFESSIONAL EXPENSES
MEETING EXPENSES
LIFE INSURANCE
Chapter 4: Driving down the taxable profit II: Intelligent expense claiming
BAD DEBT PROVISIONS
CAPITAL EXPENDITURE
DIRECTORS' REMUNERATION
DONATIONS TO CHARITY
HOME EXPENSES
INTANGIBLE PROPERTY
INTEREST PAID
LEASE PREMIUMS
LOAN WRITE-OFFS
PENSION PAYMENTS
RESEARCH AND DEVELOPMENT
'SEMINARS' FOR CLIENTS OR CUSTOMERS
STAFF ENTERTAINING
STOCK PROVISIONS
TAX
TRAVEL AND SUBSISTENCE
WARRANTY PROVISIONS
'WIFE'S WAGES'
Chapter 5: The business structure I: To be or not to be a limited company
Limited liability
Lending structures
The cachet
The company secretarial and accounting requirements
LIMITED COMPANIES: THE TAX ADVANTAGES
THE DRAWBACKS OF LIMITED COMPANIES
CARS
CAPITAL GAINS
LOSS RELIEF
BARRIERS TO ENTRY
CONCLUSION
Chapter 6: The business structure II: How limited liability partnerships can save you serious amounts of tax
WHAT IS AN LLP AND CAN WE ALL FORM ONE?
LLPS: THE BENEFITS
LLP MEMBERS ARE NOT SHAREHOLDERS
THE DISADVANTAGES OF LLPS
Chapter 7: Companies in partnership - The holy grail of tax planning?
INDIVIDUALS AND COMPANIES IN PARTNERSHIP
THE REVENUE FIGHT BACK?
Chapter 8: Tax-efficient remuneration and benefits in kind
ARE YOUR EMPLOYEES REALLY EMPLOYEES?
ALTERNATIVE REMUNERATION IDEAS FOR EMPLOYEES
Accommodation
Canteen facilities
Car parking
Cars and fuel
Childcare
Dividends
Entertaining
Flat-rate expenses
Golden handshakes
Golden hellos
Health screening and medical check-ups
Home worker expenses
Employer loans
Long-service awards
Mobile phones
Own services
Pension contributions
Relocation expenses
Sporting facilities
Staff functions
Travel and subsistence
Chapter 9: Painless profit extraction: Techniques for getting more cash out of the business
DIRECTORS' (AND OTHERS') REMUNERATION
PARTNERS' PROFIT SHARES
DIVIDENDS
INTEREST
RENT
DRAWDOWN ON CAPITAL
THE END GAME
Chapter 10: Year-end tax planning
ACTIONS TO CONSIDER PRE ACCOUNTING YEAR-END
PRE-5TH APRIL ACTIONS BY INDIVIDUALS
CONCLUSION
Chapter 11: Property businesses: The £1 million question
PROPERTY TRADING: THE ADVANTAGES
PROPERTY INVESTMENT: THE ADVANTAGES
ARE YOU A PROPERTY TRADER OR PROPERTY INVESTOR?
CAN YOU BE BOTH A TRADER AND AN INVESTOR?
Chapter 12: Loss alchemy: Or how to turn 'losses' into tax profit
LIMITED COMPANIES AND THE TRADING LOSSES 'TRAP'
HOW TO USE PERSONAL LOSSES
'Sideways loss' relief
Creative use of business structures to get relief
Making hobbies tax-relievable
Creating losses you never knew you had
CONCLUSION
Chapter 13: You can take it with you: Exit strategies
CAPITAL GAINS TAX AND ENTREPRENEURS' RELIEF
WAYS TO REDUCE CAPITAL GAINS TAX ON RETIREMENT
Loans to another company
Pay your tax!
Spread the ownership among those you love
Emigrate
Unincorporated businesses
Limited liability partnerships
CONCLUSION
Chapter 14: Moving offshore: International tax planning for beginners
RESIDENCE AND DOMICILE
HOW TO SAVE TAX BY GOING OFFSHORE
THREE HURDLES TO TAKING YOUR MONEY OFFSHORE
Corporate residence test
Permanent establishment
Transfer of assets abroad
Chapter 15: Hidden treasure
BUILDING A PROPERTY
FIXTURES
CONCLUSION
Chapter 16: HM Revenue & Customs: Your rights and theirs
CONTROL VISITS
HOW TO AVOID A FORMAL REVENUE INQUIRY
WHAT TO DO IN THE EVENT OF A FORMAL REVENUE INQUIRY
Get the right adviser
Don't give them more information than you have to
Request the inquiry be brought to a close
Your right to appeal
HOW FAR INTO YOUR HISTORY CAN THE INQUIRY GO?
DEALING WITH THE REVENUE: BE FIRM AND EFFICIENT
Chapter 17: The holes in the system
1. COMPANY CARS FOR KIDS
2. DOUBLE DIPPING
3. ELEVENTH-HOUR AVOIDANCE
4. HOLIDAYS TAX-FREE
5. INTEREST ALCHEMY
6. NATIONAL INSURANCE-FREE BENEFITS
7. NEGATIVE RATES OF TAX
8. TAX-FREE TRADING
9. TAX RELIEF FOR COMMUTING
10. THE UK AS A TAX HAVEN
Chapter 18: VAT: Irritation or Armageddon?
COMMON VAT MISTAKES MADE BY BUSINESSES
Failing to register for VAT
Getting the VAT status of your supplies wrong
Getting expense claiming wrong
Being VAT exempt
Intercompany charging
Reverse charges from abroad
LOOKING ON THE BRIGHT SIDE
'Bad debt' relief
Management charges
Buying a property and the 'option to tax'
Chapter 19: Boats, planes and villas
ROLLING OVER A CAPITAL GAIN
'MAIN RESIDENCE' ELECTION
CAPITAL ALLOWANCE CLAIMS
FURNISHED HOLIDAY LETTING
WHAT HOLDING ENTITY SHOULD YOU CHOOSE?
Owning it yourself
Owning it through a company
Owning it through an LLP
CONCLUSION
Chapter 20: Preserving your wealth: Practical inheritance tax planning
THE BASICS
LIFETIME GIFTS
EXEMPTIONS
WILL PLANNING
BUSINESS PROPERTY RELIEF
AGRICULTURAL PROPERTY RELIEF
NON-DOMICILIARIES
Chapter 21: The changing landscape: Recent developments in tax planning
THE GREAT DIVIDE
CLARITY AT LAST ON RESIDENCE?
PRIVATE USE OF BOATS, PLANES, ETC.
ENTREPRENEURS' RELIEF
'DISGUISED REMUNERATION'
THE ENTERPRISE INVESTMENT SCHEME
ATTACKS ON PARTNERSHIPS AND LLPS
THE OUTLOOK
Chapter 22: Tax tables and other information
1. INCOME TAX RATES
Non-dividend income
Dividend income (rates applying to net dividend received)
Notes
2. NATIONAL INSURANCE CONTRIBUTIONS
Rates for employees
Rates for the self-employed
Notes
3. TOOLS AND CLOTHING: FLAT-RATE ALLOWANCES
Workers in the categories described below can claim a fixed deduction against earnings, as set out in the table.
4. COMPANY CAR TAXABLE BENEFITS
Notes
5. OTHER BENEFITS IN KIND
6. CORPORATION TAX
Notes
7. CAPITAL ALLOWANCES
Notes
8. CAPITAL GAINS TAX
Notes
9. INHERITANCE TAX
Notes
10. VAT
Notes
Reduced rate
Zero rate
Exemption
11. VAT: FUEL SCALE CHARGES
Notes
12. STAMP DUTY LAND TAX
Residential property
Non-residential property
Notes
13. INTEREST AND PENALTIES
Notes
Author's Note
About this Book
About the Author
An Invitation from the Publisher
Copyright
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